The research aim was to determine the most suitable parameters of wet digestion method for preparation of tomato samples for elemental concentration analysis, performed by inductively coupled plasma optical emission spectrometry (ICP-OES) and inductively coupled plasma mass spectrometry (ICP-MS). The elements evaluated gave different concentration values in tomato samples with different digestion parameters. In tomato samples digested with HNO3 the best digestion parameters which provided the highest concentration values were 5 ml HNO3 and 1g dry weight. The same amount of dry weight was also the most optimum parameter in case of tomato samples digested with 10 ml HCl. When comparing two types of acids used, HNO3 was more optimal for digestion of tomato samples.